Choice Supermarket vs. Superintendent
Held
The Court's decision is not fully available in the provided text, as the judgment content is omitted after the initial listing of cases. However, based on the exhibits, the petitions likely challenged the legality of late fees and assessment orders, potentially relying on notifications extending deadlines or providing relief.
Facts
Multiple petitioners challenged assessment orders in Form GST DRC-07 and notices demanding late fees for the financial years 2017-18 and 2018-19. The disputes primarily concerned the filing of annual returns (GSTR-9) and reconciliation statements (GSTR-9C) and the imposition of late fees related to these filings.
Key Issues
The key legal issues involve the validity of assessment orders and the imposition of late fees for delayed filing of annual returns (GSTR-9) and reconciliation statements (GSTR-9C) for the financial years 2017-18 and 2018-19, in light of relevant notifications and statutory provisions.
Sections Cited
Section 44, Section 45, Section 46, Section 47, Rule 80(1), Rule 80(3)
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
“ C.R”
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WP(C) NO. 30644 OF 2023 PETITIONER/S: ANISHIA CHANDRAKANTH, AGED 51 YEARS PROPRIETRIX, M/S. ACS TECHNOLOGIES, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN - 695014 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: THE SUPERINTENDENT, CENTRAL TAX & CENTRAL EXCISE, AUDIT CIRCLE - 1, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN - 695001 BY ADV SREELAL N WARRIER;SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.04.2024, ALONG WITH WP(C).32069/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C) Nos. 30644 of 2023 and connected cases 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WP(C) NO. 32069 OF 2023 PETITIONER/S: SALOOM TRADING, KP 17/837, KUTTIES COMPLEX, KONNI POST OFFICE ROAD, KONNI, PATHANAMTHITTA, KERALA- 689691. REPRESENTED BY IT'S PROPRIETRESS SMT.KUNJAMMA ABRAHAM.
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